Starting from the reason that since the first Janury 2007 in the frame of foreign/abroad trade are not included the commercial operations or economical participation operations or technical-science operations in relations with stataes members of European Union, in the work presented below I intended to approach the way to evidence the inside-community transactions book-keepimg, taking into account the aquisitions and inside-community goods deliveries, illustrating the way the fiscality influences the book-keeping.